Abstract
• As the trend towards globalization continues, Internal Audit must respond by conducting global audits.
• Internal Audit must be able to handle global topics adequately, however, a special process model for global audits is not necessarily needed.
• Global audits entail greater coordination and communication efforts.
• In global audits, GIAS can use its strengths with regard to global presence under centralized management with decentralized operations.
• Global audits present special challenges for each auditor, which can have a positive effect on his or her personal career development.
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(2008). Global Audits. In: Kagermann, H., Kinney, W., Küting, K., Weber, CP. (eds) Internal Audit Handbook. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-540-70887-2_21
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DOI: https://doi.org/10.1007/978-3-540-70887-2_21
Publisher Name: Springer, Berlin, Heidelberg
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